The course aims to introduce the concepts and tools necessary for understanding the content and the informative value of the financial statements of companies. The course, therefore, starting from the basic concepts of the business economy, such as the definition of company, its objective function, its management balances, will deepen the issues related to the contents and the structure of the financial statements required by current legislation. At the end of the course the students will be able to interpret the financial statement and to apply the most important analysis techniques to take decisions.
• Introduction to business administration: classification of companies and definition of the role they play in the economic system.
• The economic-financial structure of the firm: income, capital, financial requirement
• The financial statements: general clause, principles of preparation and structure.
• Structure and contents of financial statement.
• Valuation criteria on financial statement items.
• Non-financial disclosure
• Course Slides
• Economia dell’Impresa, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007 (First Part)
• Il bilancio d'esercizio. Formazione, lettura, interpretazione Alberti, Leardini, Rossi, Maggi, Franco Angeli 2018 (Chapters 3, 4, 6, 7, 8, 12, 13, 14, 18, 19)
• Il Sole 24, marzo 2018, Dichiarazione non finanziaria obbligatoria per gli enti di interesse pubblico rilevanti
|B. Campedelli - A. Beretta Zanoni||Economia dell'impresa||Il Mulino - Bologna||2007||978-88-15-11960-5|
|Alberti, Leardini, Rossi, Maggi||Il bilancio d'esercizio. Formazione, lettura, interpretazione||Franco Angeli||2018|
(The assessment of the course consists of a written exam. The written test includes open questions, to which a precise answer is required also by carrying out short calculations. For this reason, it is necessary to bring a calculator with you.)
***Due to the COVID-19 emergency and up to different provisions, the assessment will take place in oral mode.***